VAT Fraud and Evasion : What Do We Know, and What Can be Done? /
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how...
| Հիմնական հեղինակ: | |
|---|---|
| Այլ հեղինակներ: | |
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2007.
|
| Շարք: | IMF Working Papers; Working Paper ;
No. 2007/031 |
| Առցանց հասանելիություն: | Full text available on IMF |